LON (98/140)

No. 16,004

Decision given 24 March 1999.

Supply – Identification of supply – Zero-rating – Transport – Catering supplied with transport – Whether single composite supply of transport – Whether separate supplies of transport and catering – Value Added Tax Act 1994, Sch. 8, Grp. 8, item 4(a).

  The issue was whether in providing catering on its day excursions and charters within the UK the appellant was making a single composite zero-rated supply of transport or whether it was making mixed supplies of transport and catering which were taxable at different rates.

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